Provisional release of second-hand digital MFDs granted based on benefit of doubt principle

Taanish Enterprises Vs Commissioner of Customs (Madras High Court)

Madras High Court held that provisional release of second-hand digital Multi-function Devices [MFDs] are granted on the basis of benefit of doubt principle since MFDs are freely importable or restricted/ prohibited items cannot be conclusively established with material available at the stage of provisional release.

Facts- The issue that arises for consideration in these writ petitions is about the categorisation of second-hand digital Multi-function Devices (MFDs), which have been imported by

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